In the wake of the pandemic, there are frequent reports of people expoliting the pandemic by hoarding necessities and trying to flip them to a large mark up. Technically - this is an Enterprise and so if done on a sufficient scale, is liable for GST. Further - not withstanding this may be an isolated venture - any profits from this is taxable.
This may allow the ATO to somewhat creatively enforce the legislation and powers at its disposal whilst at the same time discourage such... un-Australian behaviour.
Not sure what the ATO team thinks or whether it's practical to enforce but definatly gave me a smile.